WVC 6-8-6
§6-8-6. Reports and settlements of sheriff; penalties for false
affidavit.
The sheriff shall from time to time make to the county court
of his county, or other tribunal in lieu thereof, such reports as
such court or tribunal may direct, respecting his receipts and
disbursements, and the state of the county treasury; or any other
matter committed to his charge, or pertaining to the finances of
the county. But at the end of the fiscal year he shall render to
such court or tribunal, whether especially requested or not, a full
statement of his account for that fiscal year, showing the balance
due by or to him at the commencement of the account, the amount of
money collected by him during the year, and from what sources, and
the date and amount of every county order paid, and to whom it was
paid, together with such other particulars, if any, as such court
or tribunal may specially require. If the court, or tribunal, upon
an examination of such report, find the account to be correctly
stated therein, it shall approve the same and cause it to be
entered in full in a proper record book to be kept for the purpose
in the office of the clerk of the county court. But if such
account be found incorrect, the court or tribunal shall make a
restatement thereof, correcting the errors and omissions in the
account as stated by the sheriff, which corrected account shall be
entered in full on such record book. And in either event the court
or tribunal shall cause the county orders listed in such statement
to be cancelled in some way not easily obliterated, but not so as
to render them illegible; and the same shall then be filed and
preserved in the office of the clerk of the county court. A certified copy of the entry in such record book shall be delivered
by the clerk of the county court to the sheriff, which copy shall
operate as a receipt to such sheriff for the county orders named in
such account and cancelled as aforesaid. Before the making of any
such settlement as aforesaid, the sheriff shall return and file a
written statement of every draft, order and claim paid by him, for
which he claims a credit, and of the true amount actually and in
good faith paid by him thereon, together with the drafts and orders
upon which such payments were made, and shall append to such
statement his affidavit that the same is true; and, until he does
so, no credit shall be allowed him for any such payment. If such
affidavit be falsely made the sheriff making same shall be guilty
of neglect of official duty, and, on conviction thereof, his office
shall become vacant and he shall be punished by a fine of not less
than one hundred nor more than one thousand dollars, or by
imprisonment in the county jail for not less than one month nor
more than one year, or by both such fine and imprisonment.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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